Penalty Units Calculator 2026

Choose the Applicable Penalty Schedule

Penalty units convert to dollars by multiplying the stated unit count by the value set under the applicable law. Choose the schedule named by that law. Your address does not decide the rate.

A Commonwealth tax or ASIC notice can use the Commonwealth unit even when the client lives in Victoria. A Victorian offence using the Monetary Units Act uses its own schedule. Read the provision and its application rules before selecting the applicable date.

The preset calculations cover the period shown beside the results. A date outside that period produces an unsupported selection. Choose Custom law-specific value for another period or a law with its own definition, and enter its published value.

Convert Units to Dollars

The hypothetical example opens with 20 Commonwealth penalty units at $364 each. Multiplying 20 by $364 gives the displayed $7,280. This is an arithmetic example, with no finding that a client has breached a law.

The result identifies the unit value, applied count and source law. Open the source schedule to check that its definition covers the provision on the notice. Results show whole dollars, while the unit value retains cents. For example, half a Victorian unit at $209.10 displays a $105 equivalent after rounding.

Copy an already stated count without adding an entity multiplier again. A notice that already gives a company’s unit count needs that count entered once.

Commonwealth and State Penalty Units

The Commonwealth preset uses the Crimes Act penalty-unit instrument, which sets $364. It covers provisions that adopt that definition. Earlier conduct can require an earlier value.

Victoria’s Monetary Units Act schedule sets $209.10 for the selected financial-year window. Queensland’s prescribed penalty-unit amendment sets $172.70. Queensland laws can have a separate definition, including local-law exceptions, so choose the prescribed schedule only where it applies.

The NSW preset uses the $110 unit under section 17 of the Crimes (Sentencing Procedure) Act. It does not replace a distinct definition in another law. Tasmania’s Penalty Units and Other Penalties Act schedule uses $213. The Northern Territory penalty-unit schedule uses $194.

The ACT’s Legislation Act, section 133 defines separate units of $160 for an individual and $810 for a corporation. Select the matching ACT option, without applying a second company multiplier. A law that displaces this definition needs its own value.

Western Australia has law-specific unit definitions. Use Custom law-specific value and the value in the governing WA provision. The same custom option covers another law that does not adopt one of these presets.

ATO, ASIC and Practitioner Notices

A hypothetical practitioner notice stating 250 Commonwealth units converts to $91,000 at the selected $364 value. That calculation converts the stated count. It does not decide whether the alleged conduct occurred or which penalty provision applies.

ASIC’s fines and penalties guidance explains that the offence or contravention date controls the unit value. Some maximum civil penalties also depend on benefits obtained or turnover. Converting the unit limb alone cannot establish the full maximum in those cases.

Apply an individual or company multiplier only when the governing provision requires it and the stated count has not already included it. A practitioner’s registration status and the service provided also affect which provision applies.

A Maximum is Not the Fine Imposed

A statutory maximum is the upper limit under the relevant provision. An infringement amount can be lower, and a court can impose a different amount within its powers. Consumer Affairs Victoria’s infringement guidance distinguishes an infringement amount from the maximum available to a court.

An administrative penalty can also be remitted. Read the notice for the amount imposed, payment instructions and any objection or review route. This calculator does not determine a payment deadline or change the notice.

Estimate a Failure to Lodge Amount

Failure to lodge mode estimates the ordinary approved-form penalty for an income tax return or activity statement under Division 286. It covers the displayed period, with the due date and actual lodgment date both inside that window. Other documents, special regimes and significant global entities return an unsupported selection.

Under Schedule 1, sections 286-75 and 286-80 of the Taxation Administration Act, each 28 days or part adds one base unit, capped at five. The tool counts elapsed calendar days after the due date through actual lodgment. Lodgment on the due date gives zero.

A hypothetical small entity lodges its return 31 days late. The tool counts two periods and two base units. Applying the category multiplier of one gives two units, or $728. The five-unit cap for that category is $1,820 in the supported window.

Use the entity category applying when the document was due. The ordinary medium multiplier is two, and the large multiplier is five. Medium status includes a medium withholder, or assessable income or current GST turnover above $1 million and below $20 million. Large status includes a large withholder, or either amount at least $20 million. A large classification takes priority over medium. Other ordinary entities use one.

The result shows uncapped periods, applied units, multiplier and the category’s unit cap separately. Each period normally uses the unit value at that period’s start. A calculation crossing a rate change needs period-specific values, so this mode refuses dates outside its single supported window.

Enter the formally deferred due date where one applies. The estimate assumes Division 286 liability applies and excludes remission and the registered-agent safe harbour. That safe harbour can remove liability when its information and agent-conduct conditions are met. Check those conditions before treating the estimate as payable.

The ATO’s notice and any remission decision determine the amount to pay. Late-payment interest is a separate calculation. All tool entries remain in this page and are neither uploaded nor saved by the tool.